1、

Capital may be valued at historic cost in terms of past expenditures on productive assets.

资本可以按照生产性资本的过去费用的过去成本来进行估价.

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2、

since it is based on the market pricing, its decision value is apparently better than that of historic cost.

由于公允价值是以市场定价为基础的,所以其决策价值要明显优于历史成本。

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3、

accountants have traditionally recorded transactions using historic cost with some exceptions (which we will look at in later chapters).

除了特例会计员传统地使用历史成本来记录交易。(我们将会在较后的章中看到这些特例)

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4、

No. 5 financial statement of FASB on "the Recognization and Measurement of Enterprise Financial Report" has put forward 5 kinds of measurement attributes including historic cost, current cost, current market value and net realizable value, present value of future cash flow.

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

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5、

and for derivatives, historic cost accounting is patently wrong.

并且,就衍生品而言,采用历史成本会计显然是错误的。

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6、

historic cost may be harder to manipulate than the results of a model.

历史成本相较模型结果而言,可能较难人为操纵。

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7、

the historic cost of employee stock options, for instance, is zero.

例如,职工股票先购权的历史成本为0。

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8、

if no adjustment is made, this will create an upward bias in yield calculations because historic cost is typically lower than market value.

如果不加调整,这将造成产出的向上偏移,因为实际成本一般低于市值。

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9、

The changing from the traditional cost management to full process cost management on hydroelectric project is a historic innovation and an inexorable transformation trend from supply-side economy to demand-side economy.

从传统的水电工程造价管理过渡到工程全过程的造价管理,是一场历史性的变革,它是计划经济向市场经济转变的必然趋势。

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10、

Also, if interest rates now at historic lows rise, the higher cost of capital would crimp returns.

如果目前处于历史低点的利率开始攀升,那么融资成本上涨将使得回报下降。

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